BBB still gutting key parts of the IRA

The Senate Finance Committee’s new version of the BBB only has minor improvements to utility-scale solar incentives. Some provisions as they stand now are: ITC/PTC projects can start construction by the end of 2025 for full ITC credit, credit phases down to 60% if construction starts by end of 2026, 20% if construction starts by 2027, energy storage projects under are exempt from accelerated 48E phase-down, manufacturing tax credits (45X) remain as in original IRA plan, denies 48E credits to solar leasing companies starting 180 days after enactment, eliminates resi ITC 180 days after enactment.